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Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
Dharmesh Sangani Ltd v Director Of Border Revenue (Customs duty - restoration - gold jewellery under-declared) | [2019] UKFTT 318 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 20 May 2019 | BAILII |
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Michelangelo Ltd (substituted as appellant for Michelangelo Fashions Ltd) v Revenue & Customs (IMPORT RESTRICTIONS (CUSTOMS) - handbags made of python and crocodile skin seized) | [2019] UKFTT 316 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 16 May 2019 | BAILII |
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Sidhom v HMRC | [2015] UKFTT 664 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 11 Dec 2015 | BAILII |
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Edoo v The Director of Border Revenue (CUSTOMS DUTY : Other) | [2015] UKFTT 403 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 14 Aug 2015 | BAILII |
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Legislation Name | Provision |
Finance Act 1994 | s14, s15, s16 |
Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
Sabine Smouha v The Director of Border Revenue | [2015] UKFTT 147 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 14 Apr 2015 | BAILII |
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Upper Tribunal Tax and Chancery Chamber | [2015] UKUT 0297 | United Kingdom Upper Tribunal | United Kingdom | circa 2015 | BAILII |
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HMRC v Jones and Jones | [2011] EWCA Civ 824 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 18 Jul 2011 | BAILII |
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Lindsay v Commisioners of Customs and Excise | [2002] EWCA Civ 267 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | circa 2002 | BAILII |
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